iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting
Abstract
The paper describes an approach for inter-organisational sustainability reporting. This approach is based on an open source software tool “Sustainable Online Reporting Model” developed at the University of Oldenburg. The idea of sustainability reporting across a single reporting entity like a company originated from the field of financial reporting. Later on Kasperzak (2003) presented an approach in which a network of corporations is treated as a single economic entity with the aim to get an extended consolidated financial statement. This approach is considered to fuel current discussions in sustainability reporting around issues like: Where to set reporting boundaries and how to enlarge reporting entities. This paper is research in progress. First, the idea of inter-organisational sustainability reporting is presented. The focus here is to enlarge reporting boundaries to an inter-organisational entity and to create a sustainability report covering an inter-organisational perspective. Such report from a collective perspective opens a window of new opportunities and provides added value compared to current sustainability reports of single entities. Second, a reference architecture for an “Inter-organisational Sustainable Online Reporting Model” is proposed.
- Citation
- BibTeX
Solsbach, A., Isenmann, R. & Marx Gómez, J.,
(2011).
iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting.
In:
Pillmann, W., Schade, S. & Smits, P.
(Hrsg.),
Innovations in Sharing Environmental Observations and Information.
Aachen:
Shaker Verlag.
@inproceedings{mci/Solsbach2011,
author = {Solsbach, Andreas AND Isenmann, Ralf AND Marx Gómez, Jorge},
title = {iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting},
booktitle = {Innovations in Sharing Environmental Observations and Information},
year = {2011},
editor = {Pillmann, W. AND Schade, S. AND Smits, P.},
publisher = {Shaker Verlag},
address = {Aachen}
}
author = {Solsbach, Andreas AND Isenmann, Ralf AND Marx Gómez, Jorge},
title = {iSTORM – Idea and Reference Architecture approaching Inter-organisational sustainability Reporting},
booktitle = {Innovations in Sharing Environmental Observations and Information},
year = {2011},
editor = {Pillmann, W. AND Schade, S. AND Smits, P.},
publisher = {Shaker Verlag},
address = {Aachen}
}
Weitere Information zum Dokument oder der Volltext des Dokuments sind auf einem externen Server verfuegbar: http://enviroinfo.eu/sites/default/files/pdfs/vol7233/0639.pdf
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xmlui.MetaDataDisplay.field.date: 2011
Content Type: Text/Conference Paper